Judgment_paragraph 35 · Tratave – Tratamento de Águas Residuais do Ave SA v Autoridade Tributária e Aduaneira (C-672/17)

35In the present case, a requirement such as that in the main proceedings — which makes the corresponding reduction of the taxable amount of a taxable person contingent, in the case of non-payment, on that person giving prior notice to his debtor, if the latter is a taxable person, of his intention to cancel a part or all of the VAT –– falls within the scope of both Article 90(1) and Article 273 of the VAT Directive (see, by analogy, judgment of 26 January 2012, Kraft Foods Polska, C‑588/10, EU:C:2012:40, paragraphs 24 and 25).